Implementation of an extended POW allocation methodology occurred for the 2006-2010 5-year American Community Survey during creation of the Census Transportation Planning Products (CTPP) special tabulation. The extended Place of Work allocation procedure used geography, industry, occupation, mode of transportation and travel time to impute POW tract and block data for recipients who were missing this data. The extended POW allocation contained two major steps, the pre-processing and the main processing. The pre-processing consisted of the prepping of the data and files for the allocation process. This paper documents the methodology for the main processing system, which contains the allocation procedure. The main processing consisted of three parts. First, the assignment of potential donors to recipients occurred based upon Census place-level geography of coded workplace, and then industry and occupation categories. Next, the methodology filtered the potential donors based upon trip characteristics – mode of transportation and mean travel time – using a supplementary file of simulated travel times. Lastly, a probabilistic matching technique based on Census block worker population allocated POW tract and block information to recipients.